Supreme Court of India
Commissioner of Income-tax, West Bengal v. Central India Industries Ltd.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
For the reasons mentioned above we discharge that answer and answer that question in the negative and in favour of the Depart ment. 6-L 3s 1p.c.1.1;2 626 SUPREME COURT REPORTS [1972] 1 s.c.R. In the result Civil Appeal No. 1175/71 is allowed with costs.
Judgment, page 7
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